{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-35",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-35.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/7/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": null,
  "text": "(1) Where, after the making of a contract of insurance and before a given premium is received by the insurer under the contract, there is a change in the tax chargeable on the receipt of the premium, then, unless the contract otherwise provided, there shall be added to or deducted from the amount payable as the premium an amount equal to the difference between—\n(a) the tax chargeable had the change not been made, and\n(b) the tax in fact chargeable.\n(2) References in sub-paragraph (1) above to a change in the tax chargeable include references to a change to or from no tax being chargeable.\n(3) Where this paragraph applies, the amount of the premium shall not be treated as altered for the purposes of calculating tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed (NI) (prosp.)",
      "affecting": "nisi/1997/2983",
      "affecting_title": "The Civil Evidence (Northern Ireland) Order 1997"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/35",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}